DECLARE @id BIGINT,
		@name NVARCHAR(MAX)

DECLARE testXml CURSOR FAST_FORWARD FOR
SELECT ID, TAX_PAYER_NAME
FROM #temp

OPEN testXml

FETCH NEXT FROM testXml
INTO @id, @name

WHILE @@FETCH_STATUS = 0
BEGIN
	BEGIN TRY
		UPDATE #temp SET MESSAGE = 
		(	SELECT CAST(
			 (	SELECT TAX_PAYER_NAME
					FROM #temp t
					WHERE t.ID = @id
					FOR XML PATH('Test'), ROOT('TestTest'), TYPE
				) AS NVARCHAR(MAX)))
		WHERE ID = @id
	END TRY
	BEGIN CATCH
		UPDATE #temp SET MESSAGE = ERROR_MESSAGE()
		WHERE ID = @id
	END CATCH

	FETCH NEXT FROM testXml
	INTO @id, @name
END

CLOSE testXml
DEALLOCATE testXml